23. Sara Co. acquired a piece of land for a new factory by paying $100,000. Sara demolished the old building at a cost of $10,000, and sold scrapped material salvaged from the old building for $3,000. Sara paid an architect $5,000, and the title insurance upon acquisition of the land was $1,000. The construction period interest was $8,000, and the contractor received $200,000 for the building The cost of the building recorded by Sara Co. is om (1 Point) $200,000 $226,000 $213,000 $205,000 wo